2013 (11) TMI 1088 - AT - Central Excise

Stay of Operation - The appellant has been given rebate - the question of staying the operation of order at this juncture, does not arise - the stay petition filed by the Revenue is dismissed.

Summary

Issues:
1. Stay of operation of the impugned order.
2. Adjustment of rebate claim against outstanding dues.
3. Application for out of turn hearing of appeal.

Analysis:
1. Stay of operation of the impugned order:
The Revenue filed an application against Order-in-Appeal No. 12-13/2013 seeking a stay of the operation of the said impugned order. The appellant was sanctioned a rebate claim of Rs. 3.40 Crores, which was adjusted by the adjudicating authority against outstanding dues from a previous adjudication order at Nizamabad. The first appellate authority allowed the appeal on the grounds that there was a stay by the High Court of Andhra Pradesh against the adjudication order, subject to a pre-deposit of Rs. One Crore, which was complied with. The Tribunal found that the rebate amount had already been given to the appellant by cheque, rendering the question of staying the operation of the impugned order moot. Consequently, the stay petition filed by the Revenue was dismissed as infructuous.

2. Adjustment of rebate claim against outstanding dues:
The Tribunal noted that the adjudicating authority had adjusted the sanctioned rebate claim against purportedly outstanding dues from a previous adjudication order. However, the first appellate authority allowed the appeal, emphasizing that there was a stay by the High Court of Andhra Pradesh against the adjudication order, subject to a pre-deposit condition, which was fulfilled by the appellant. The Tribunal's decision to dismiss the stay petition indicated that the operation of the impugned order did not need to be stayed as the rebate amount had already been disbursed to the appellant.

3. Application for out of turn hearing of appeal:
The Revenue also filed an application for out of turn hearing of the appeal. However, since the case was pending decision in the High Court of Andhra Pradesh in a writ petition filed by the appellant, the Tribunal decided to await the outcome of the writ petition before considering the application for out of turn hearing. The application for out of turn hearing was dismissed with liberty to file again when instructed to do so, indicating that the Tribunal preferred to wait for the resolution of the ongoing proceedings in the High Court before expediting the appeal hearing.

This detailed analysis of the judgment from the Appellate Tribunal CESTAT AHMEDABAD highlights the issues surrounding the stay of operation of the impugned order, the adjustment of rebate claim against outstanding dues, and the application for out of turn hearing of the appeal, providing a comprehensive understanding of the legal proceedings and decisions taken by the Tribunal.